Case 4:10-cv-02812 Document 118

Filed in TXSD on 07/26/12 Page 1 of 2

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION UNITED STATES OF AMERICA, Plaintiff, v. ROBERT S. MACINTYRE, Individually, and as, Temporary Administrator of the Estate of James Howard Marshall, II, et al., Defendants.

CIVIL ACTION H-10-2812

FINAL JUDGMENT
For the reasons set forth in the Courts March 28, 2012 Order (Dkt. 100), the Courts June 7, 2012 Order (Dkt. 113), and the Courts June 25, 2012 Order (issued concurrent to this judgment), JUDGMENT is entered for the plaintiff, the United States of America as follows: 1. Elaine T. Marshall in her capacity as Executrix of the Estate of E. Pierce Marshall is liable to the United States under 26 U.S.C. 6324(b), 6601 and 6621 for interest, calculated through June 25, 2012, in the amount of $73,984,836.75 on E. Pierce Marshalls 1995 donee liability, plus additional pre-judgment interest thereafter under 26 U.S.C. 6601 and post-judgment interest under 28 U.S.C. 1961(c)(1), at the underpayment rate set forth in 26 U.S.C. 6621, until paid. Elaine T. Marshall, individually, is liable to the United States under 26 U.S.C. 6324(b), 6601 and 6621 for interest, calculated through June 25, 2012, in the amount of $1,923,645.88 on Elaine T. Marshalls 1995 donee liability, plus additional pre-judgment interest thereafter under 26 U.S.C. 6601 and postjudgment interest under 28 U.S.C. 1961(c)(1), at the underpayment rate set forth in 26 U.S.C. 6621, until paid. Elaine T. Marshall, as Trustee of the Preston Marshall Trust, is liable to the United States under 26 U.S.C. 6601 and 6621 for interest, calculated through June 25, 2012, in the amount of $1,923,645.88 on the Preston Marshall Trusts 1995 donee liability, plus additional pre-judgment interest thereafter under 26 U.S.C. 6601 and post-judgment interest under 28 U.S.C. 1961(c)(1), at the underpayment rate set forth in 26 U.S.C. 6621, until paid.

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Case 4:10-cv-02812 Document 118

Filed in TXSD on 07/26/12 Page 2 of 2

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Elaine T. Marshall, as Trustee of the E. Pierce Marshall, Jr. Trust, is liable to the United States under 26 U.S.C. 6601 and 6621 for interest, calculated through June 25, 2012, in the amount of $1,923,645.88 on the E. Pierce Marshall, Jr. Trusts 1995 donee liability, plus additional pre-judgment interest thereafter under 26 U.S.C. 6601 and post-judgment interest under 28 U.S.C. 1961(c)(1), at the underpayment rate set forth in 26 U.S.C. 6621, until paid. E. Pierce Marshall, Jr., in his capacity as Executor of the Estate of Eleanor Pierce Stevens, and Finley L. Hilliard, in his capacity as Trustee of the Eleanor Pierce Stevens Living Trust, are jointly liable to the United States under 26 U.S.C. 6324(b), 6601 and 6621 for Eleanor Pierce Stevens $35,939,316 donee liability arising out of 1995 plus interest, calculated through June 25, 2012, in the combined amount of $73,984,836.75, plus additional pre-judgment interest thereafter under 26 U.S.C. 6601 and post-judgment interest under 28 U.S.C. 1961(c)(1), at the underpayment rate set forth in 26 U.S.C. 6621, until paid. E. Pierce Marshall, Jr. is individually liable to the government for $57,555 pursuant to 31 U.S.C. 3713 for distributions of Eleanor Pierce Stevens personal effects and payments of funeral expenses in excess of the maximum allowed under Texas law. Post-judgment interest under 28 U.S.C. 1961(c)(1), at the underpayment rate set forth in 26 U.S.C. 6621, shall apply until this amount is paid. Finley L. Hilliard is personally liable to the government in the amount of $37,252.00 for accounting and legal services paid from the Eleanor Pierce Stevens Living Trust for the benefit of other charitable organizations in violation of the governments priority pursuant to 31 U.S.C. 3713. Post-judgment interest under 28 U.S.C. 1961(c)(1), at the underpayment rate set forth in 26 U.S.C. 6621, shall apply until this amount is paid. E. Pierce Marshall, Jr. and Finley L. Hilliard are jointly liable to the government for $1,119,127 for funds permanently set aside from Eleanor Pierce Stevens Estate and Eleanor Pierce Stevens Living trust pursuant to 26 U.S.C. 642(c) in violation of the governments priority pursuant to 31 U.S.C. 3713. Postjudgment interest under 28 U.S.C. 1961(c)(1), at the underpayment rate set forth in 26 U.S.C. 6621, shall apply until this amount is paid. The United States is entitled to recover its costs pursuant to 28 U.S.C. 1920 and 2412. This is a FINAL JUDGMENT. Signed at Houston, Texas on July 26, 2012.

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___________________________________ Gray H. Miller United States District Judge 2